Social security contribution - Employees

    Generic part

    Social security contribution - Compulsory contributions (Employees)
    Cotisations sociales obligatoires à la charge des salariés / Verplichte sociale premies t.l.v.de werknemers
    BE - Belgium
    EUR
    Date
    Year
    1944/12/28
    2018/01/01
    2018/03/08 15:15:33
    One single general rate applicable on all income sources
    Different rates per income source

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    BE - Belgium
    No Yes

    Taxpayers

    Who is liable for Social Security Contributions for employees?

    • Employer
    • Employee
    • Other:

    Coverage

    Employees pay social security contributions for:

    • Pension
    • Health care
    • Unemployment
    • Child care
    • Work-realted illneseses and/or accidents
    • Educational leave
    • Maternity leave
    • Others:

    Basis of assessment

    As a general rule, the employee's income subject to Social Security Contributions includes:

    • Employment income
    • Income from business or self-employed activities
    • Income from sport and entertainment activities
    • Benefits in kind
    • Company car
    • Low-interest loans
    • Stock options
    • Meal, sport, cultural cheques
    • Health insurance
    • Computer and IT services
    • Phone and telecommunications services
    • Parking
    • Public transport
    • Day-care for children
    • Meals at cantine
    • Accommodation
    • Income from pension
    • Owner-occupied immovable property
    • Dividends
    • Interests from government bonds
    • Interests from corporate bonds
    • Interests from special savings accounts
    • Interests from deposits
    • Royalties
    • Income from renting immovable property
    • Income from renting movable property
    • Capital gains on movable property
    • Inheritance
    • Annuities from life insurance
    • Prizes and awards
    • Scholarships
    • Income from occasional activities
    • Revenues from donations and gifts
    • Revenues from lotteries and games activities

    Income considered

    Domestic income
    Worldwide income

    Domestic-source income of non-residents is:

    Subject to Social Security Contributions
    Not subject to Social Security Contributions

    Bases and rates of social security contributions paid on the income of employees and manual workers

    • Rates are identical
    • Bases are identical

    Rate or Amount of the contribution

    Rate/amount for Social Security Contributions paid by employees

    13.07 %

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Pension

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Health care

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Unemployment

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Child care

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Work-related illnesses and/or accidents

    Education leave

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Maternity leave

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Others

    Rate/amount for Social Security Contributions paid by employees

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    • Multiple caps :

    Surcharge

    • A % of the tax base :
    • A lump-sum amount :
    • A tax surcharge :

    Reduction, Allowances, Credits

    Reduction :

    • No reduction
    • A lump-sum amount
    2,372.04
    • A % of the tax base :
    21.94 %
    • Based on salary
    • Capped

    Allowances :

    Credits :


    Tax due date

    Payment of Social Security Contributions

    Monthly
    Quarterly
    Annually
    Other

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d613ce
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2016
    17,475.1
    4.1151 %
    9.2917 %
    2015
    17,321.1
    4.2143 %
    9.3346 %
    2014
    17,026.7
    4.2558 %
    9.3482 %
    2013
    16,810.8
    4.2848 %
    9.3856 %
    2012
    16,574.9
    4.2774 %
    9.55 %
    2011
    16,025.4
    4.2272 %
    9.6741 %
    2010
    15,338.2
    4.2011 %
    9.7486 %
    2009
    14,921.9
    4.2783 %
    10.0146 %
    2008
    14,665.4
    4.142 %
    9.5106 %
    2007
    14,100.9
    4.0906 %
    9.5086 %
    2006
    13,243.2
    4.0541 %
    9.37 %
    2005
    12,907.2
    4.1438 %
    9.5304 %
    2004
    12,708.3
    4.2544 %
    9.7565 %
    2003
    12,296.9
    4.3508 %
    9.9909 %
    2002
    12,119.9
    4.4062 %
    10.0045 %
    2001
    11,724
    4.411 %
    10.0517 %
    2000
    11,071.9
    4.2877 %
    9.7542 %

    Footnotes